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A recent opinion in the Enron Corporation bankruptcy case provides some insight into a counterparty’s eligibility for protections under the safe harbor provisions of the Bankruptcy Code. In an opinion issued May 3, 2005, the U.S. Bankruptcy Court for the Southern District of New York (the "Bankruptcy Court") ruled that Bear, Stearns International Ltd. ("Bear Stearns") was not immune from an avoidance action related to an equity swap transaction where the payment from Enron to Bear Stearns occurr

In a preface to the 2010 policy discussion about enhancing income security in defined contribution plans, the Internal Revenue Service ruled in PLR 200951039 (Sept. 21, 2009), on several issues under current law related to the use of annuity contracts in these plans.